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单词 一项一项地
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现在,有关的参与方正在进行合作,在国家和
[...] 地区一级实施这个项目,而且已经制定 一项地 区 计 划,确定了筹集资金的方法。
unesdoc.unesco.org
Relevant stakeholders are now cooperating to
[...] implement the project at national and [...]
regional levels, and a regional programme
[...]
and fund-raising strategy has been established.
unesdoc.unesco.org
为加勒比地区英语和荷兰语小岛屿发展中国家(SIDS)举办的“建设加勒比地区知识 社会”会议启动了建立全民信息计划全国委员会的工作,并制定了一项政治宣言 一项地区 行 动计划,使会员国承诺支持建立以发展为导向的知识社会。
unesdoc.unesco.org
A record-breaking number of outstanding conservation projects in Thailand were recognized with the UNESCO Asia-Pacific Heritage Awards for built heritage conservation. As an indication of Thailand's growing leadership role in the region, the government has agreed to sustain the Regional Field Training Centre on Underwater Cultural Heritage that successfully implemented training for professionals from 2009-2011 under Norwegian extra-budgetary support.
unesdoc.unesco.org
无论申请上述哪一种形式的援助,对每一国别项目或活动申请的援助 总额均不得超出 26,000 美元,对一项分地 区或地区间项目或活动申请的援助总额 不得超过 35,000 美元,对一项地区性 项目或活动申请的援助总额不得超过 46,000 美元。
unesdoc.unesco.org
Whichever of the above forms of assistance is requested, the total value of the assistance provided for each request shall not be in excess of $26,000 for a national project or activity, $35,000 for a subregional or interregional project or activity, and $46,000 for a regional project or activity.
unesdoc.unesco.org
无论申请上述哪一种形式的援助,对每一国别项目或活动申请的援助 总额均不得超出 26,000 美元,对一项分地 区或地区间项目或活动申请的援助总额 不得超过 35,000 美元,对一项地区性 项目或活动申请的援助总额不得超过 46,000 美元;申请者自己应为圆满完成该项活动准备足够的资金。
unesdoc.unesco.org
Whichever of the above forms of assistance is requested, the total value of the assistance provided for each request shall not be in excess of $26,000 for a national project or activity, $35,000 for a subregional or interregional project or activity, and $46,000 for a regional project or activity; the financial provision made by the applicant must be sufficient to implement the activity satisfactorily.
unesdoc.unesco.org
在“争取拟订一项教科文组织环境教育中心社会与人文科学部门的战略” 地区性磋商期间(2003 年 4 月,莫斯科),来自 12 个欧洲国家的高级学者和决策者为中东 欧拟订一项地区性 社会与人文科学战略。
unesdoc.unesco.org
Senior-level scholars and decision-makers from 12 European countries elaborated a regional SHS strategy for Central and Eastern Europe during the regional consultation “Towards a Strategy for the UNESCO Sector for Social and Human Sciences in the CEE” (Moscow, April 2003).
unesdoc.unesco.org
这 12 个员额包括行政领导和管理项下的一个 P-2 协理经济事务干事员额;次级 方案 1(与全球经济的联系、区域一体化及合作)下的一个 P-2 员额;次级方案 2(生 产和创新)下的一个 P-2 员额;次级方案 3(宏观经济政策和增长)下的一个 P-2 员额;次级方案 5(社会发展与平等)下的一个 P-2 员额;次级方案 12(墨西哥和 中美洲的次区域活动)下的一个 P-2 员额;次级方案 13(加勒比次区域活动)下的 1 个地雇员员额;方案支项下的一个 P-4 临时员额、一个 P-2 员额和 3 个地雇员员额。
daccess-ods.un.org
These 12 posts comprise one P-2 post of Associate Economic Affairs Officer under executive direction and management; one P-2 post under subprogramme 1, Linkages with the global economy, regional integration and cooperation; one P-2 post under subprogramme 2, Production and innovation; one P-2 post under subprogramme 3, Macroeconomic policies and growth; one P-2 post under subprogramme 5, Social development and equality; one P-2 post under subprogramme 12, Subregional activities in Mexico and Central America; one Local level post under subprogramme 13, Subregional activities in the Caribbean; and one P-4 temporary post, one P-2 post and three Local level posts under programme support.
daccess-ods.un.org
秘书长报告(A/64/532)第 10 段至 17 段提供了有关标准化出入控制项
[...] 目第一阶段实施情况和采购活动以及实际费用的信息, 一项 目 共 涉及 10 个地点, 包括纽约联合国总部、总部以外的办事处、卢旺达问题国际刑事 [...]
法庭和前南斯拉夫问题国际法庭。
daccess-ods.un.org
In paragraphs 10 to 17 of his report (A/64/532), the Secretary-General provides information on the status of implementation and procurement activities, as well as the actual
[...]
costs of the first phase of the
[...] standardized access control project, which involved a total [...]
of 10 locations, including United
[...]
Nations Headquarters at New York, offices away from Headquarters, the International Criminal Tribunal for Rwanda and the International Tribunal for the Former Yugoslavia.
daccess-ods.un.org
在 10 月 16 日第 10 次会议上,印度代表以阿富汗、阿尔巴尼亚、亚美尼亚、 孟加拉国、比利时、不丹、保加利亚、柬埔寨、智利、克罗地亚、捷克共和国、 萨尔瓦多、爱沙尼亚、芬兰、法国、德国、希腊、 地 马 拉、 海 地 、 洪都拉斯、 匈牙利、印度、爱尔兰、意大利、科威特、拉脱维亚、立陶宛、卢森堡、毛里求 斯、摩纳哥、缅甸、尼泊尔、荷兰、挪威、菲律宾、波兰、葡萄牙、罗马尼亚、 俄罗斯联邦、萨摩亚、塞尔维亚、新加坡、斯洛伐克、西班牙、斯里兰卡、泰国、 前南斯拉夫的马其顿共和国、多哥、土耳其和大不列颠及北爱尔兰联合王国的名 义提出一项题为 “防止恐怖分子获取大规模毁灭性武器的措施”的决议草案 (A/C.1/63/L.34)。
hcoc.at
At the 10th meeting, on 16 October, the representative of India, on behalf of Afghanistan, Albania, Armenia, Bangladesh, Belgium, Bhutan, Bulgaria, Cambodia, Chile, Croatia, the Czech Republic, El Salvador, Estonia, Finland, France, Germany, Greece, Guatemala, Haiti, Honduras, Hungary, India, Ireland, Italy, Kuwait, Latvia, Lithuania, Luxembourg, Mauritius, Monaco, Myanmar, Nepal, the Netherlands, Norway, the Philippines, Poland, Portugal, Romania, the Russian Federation, Samoa, Serbia, Singapore, Slovakia, Spain, Sri Lanka, Thailand, the former Yugoslav Republic of Macedonia, Togo, Turkey and the United Kingdom of Great Britain and Northern Ireland, introduced a draft resolution entitled “Measures to prevent terrorists from acquiring weapons of mass destruction” (A/C.1/63/L.34).
hcoc.at
在克地亚和 执行委员会签订的协定中,2005 年附件 A 第一类(氟氯化碳)的最大 允许消费量是 65 ODP 吨,2010 年为 0 ODP 吨;对其间年份,协定没有设定确切数字,但 规定:“消耗臭氧层物质的法律(1999 年 1 月 30 日)列有条款,规定在 2006 年至 2009 年期间,作一项特例 ,最多可进口 21.9 ODP 吨附件 A(第一类和第二类)和/或附件 B (第二类和第三类)或含有这些物质的产品,但这些物质和/或产品得用于维护人、植物和 /或动物的生命;国防、安保和消防;和科学研究安全,以及这些产品不能以对环境友好和 在经济上可行的代用品取代”。
multilateralfund.org
In the agreement between Croatia and the Executive Committee, the maximum allowable consumption for Annex A, Group I (CFCs) for the year 2005 was 65 ODP tonnes, for 2010 0 ODP tonne; and for the years in between, the agreement provides no exact figure but stipulates that "The By-Law on Substances that Deplete the Ozone Layer (of 30 January 1999) includes a clause on [...]
importing on an exceptional
[...]
basis between 2006 and 2009 up to 21.9 ODP tonnes of Annex A (Groups I and II) and/or Annex B (Groups II and III) or products containing these substances, when these substances and/or products are for preserving human, plant and/or animal life; national defence, safety and fire-fighting; and scientific research safety, when such products cannot be replaced by environmentally-sound and economically-viable alternatives”.
multilateralfund.org
展望未来,中非经共体在这个领域努力的重点将 是:敲一项法律 文书并由成员国予以通过;促进各 国的国家小武器和轻武器问题委员会积极参与;执行 边境方案,特别是在跨界安全领域;建立和执行警务 合作机制,以便解决六个无法地区 的问题;通过与 西非国家经济共同体,当然还有我们的国际伙伴协 调,使《几内亚湾安全战略》付诸实施;执行安全部 门改革政策,以便确保各国的军备可以被追查;提供 各种形式的支持,以确保解除武装、复员和重返社会 进程取得成功,到 2015 年达到约 90%的比率;以及在 信息、提高意识和社会网络方面加强民间社会组织。
daccess-ods.un.org
Looking to the future, the community’s efforts in this area will be focused on finalizing the legal instrument and its adoption by member States; boosting the active participation of national commissions on small arms and light weapons; implementing the border programme, especially in the area of cross-border security; drawing up and implementing a police cooperation mechanism to address the issue of the six lawless zones; operationalizing the Gulf of Guinea securitization strategy in coordination with the Economic Community of West African States and, of course, with our international partners; implementing the policy of security sector reform in order to ensure that State armaments are traceable; providing support of all types to ensure the success of disarmament, demobilization and reintegration processes at rates of around 90 per cent by 2015; and strengthening civil society organizations with regard to information, awareness-raising and social networking.
daccess-ods.un.org
例如,《最后文件》文本严重淡化了对核武器国 家降低其武库的实战状态以及停止开发和实质性改 进其核武器的承诺;文件并没有要求核武器国家废 除核武器在其军事理念中的作用,或者接 一项具 有法律约束力的文书以禁止核武器;文件没有要求 从无核武器国家的领土上撤出核武器;没有包含《条 约》的不结盟国家缔约国集团要求设定的全面消除 核武器的具体时限;特别是,文件没有呼吁以色列, 这一对中东无核武器区构成唯一障碍的国家,停止 开发核武器,并无条地签订 《不扩散条约》。
daccess-ods.un.org
For example, the text of the Final Document had significantly watered down the commitments for nuclear-weapon States to reduce the operational status of their arsenals and to cease the development and qualitative improvement of their nuclear weapons; it did not oblige the nuclear-weapon States to abolish the role of nuclear weapons in their military doctrines or to accept a legally binding instrument for the prohibition of nuclear weapons; it did not call for the withdrawal of nuclear weapons from the territories of non-nuclearweapon States; it did not include the specific timeline for the total elimination of nuclear weapons called for by the Group of Non-Aligned States parties to the Treaty; and, in particular, it failed to call upon Israel, the only obstacle to a nuclear-weapon-free zone in the Middle East, to cease the development of nuclear weapons and to accede to the Non-Proliferation Treaty without preconditions.
daccess-ods.un.org
根据磋商会的结果,将最后制 一项地 区 战 略和五项国家战 略,并在将要通过的基本实质性专题和工作规划目标方面达成协商一致的意见。
unesdoc.unesco.org
Based on the results of
[...] the consultation, one regional and five [...]
national strategies will be finalized and a consensus will
[...]
be reached on the basic substantive themes to be adopted and on the objectives for the work plans.
unesdoc.unesco.org
鉴于阿拉伯区域正面临着因环境系统退化和由于越来越多 地 质 和气候变 化致使自然灾害经常发生而不断增加的风险,对生命、基础设施、生计手段和可 持续发展都有直接的影响,我们申明实施 2020 年阿拉伯减少灾害风险战略,承 诺执行关于气候变化的阿拉伯宣言和声明以及相关决议,并答应制 一项 应 对气 候变化的阿拉伯计划。
daccess-ods.un.org
Given that the Arab region is facing ever-increasing risks as a result of the degradation of environmental systems and the natural disasters that are occurring regularly
[...]
because of increasing geological and climate
[...] changes, which have a direct impact on lives, infrastructure, means of livelihood and sustainable development, we affirm implementation of the Arab strategy to reduce disaster risk 2020 and commitment to the Arab declaration and statement on climate change and the related resolutions, and promise to devise an Arab plan for dealing with climate change.
daccess-ods.un.org
其研究结果呼吁对社会科学能力建设进行长期投资, 指出了世界地研究 能力的差距,并确定 一项 新 的 全球议程,以促进社会科学作为推动实 现包括千年发展目标在内的所有国际商定发展目标的一项宝贵工具。
unesdoc.unesco.org
Its findings call for long-term investment in social science capacitybuilding and point to disparities in
[...]
research capacities in the
[...] world and set a new global agenda to promote social sciences as an invaluable [...]
tool for the advancement
[...]
of all Internationally Agreed Development Goals, including the Millennium Development Goals (MDGs).
unesdoc.unesco.org
大会在题为“推动拟一项武器 贸易条约:建立常规武器进出口和转让共同 国际标准”的第 63/240 号决议中决定设立一个不限成员名额工作组,以便于联 合国全体会员国一步地以公开和透明的方式进一步审议审查具有法律约束力 的关于常规武器的进出口和转让的综合文书的可行性、范围和暂定参数政府专家 组的报告(见 A/63/334)第 27 段中有关建议的落实情况;工作组从 2009 年开始, 举行最多六次为期一周的会议。
daccess-ods.un.org
In its resolution 63/240,
[...] entitled “Towards an arms trade treaty: establishing common international standards for the import, export and transfer of conventional arms”, the General Assembly decided to establish an open-ended working group that would meet for up to six one-week sessions starting in 2009 in order to facilitate further consideration on [...]
the implementation of
[...]
the relevant recommendation contained in paragraph 27 of the report of the Group of Governmental Experts to examine the feasibility, scope and draft parameters for a comprehensive, legally binding instrument establishing common international standards for the import, export and transfer of conventional arms (see A/63/334), on a step-by-step basis among all States Members of the United Nations, in an open and transparent manner.
daccess-ods.un.org
在 10 月 16 日第 10 次会议上,美利坚合众国代表以阿富汗、阿尔巴尼亚、澳 大利亚、奥地利、比利时、波斯尼亚和黑塞哥维那、保加利亚、加拿大、智利、哥 伦比亚、克罗地亚、塞浦路斯、捷克共和国、丹麦、爱沙尼亚、芬兰、法国、格 鲁吉亚、德国、希腊、地、匈牙利、爱尔兰、以色列、意大利、日本、拉脱维 亚、立陶宛、卢森堡、马达加斯加、摩纳哥、荷兰、挪威、帕劳、波兰、葡萄牙、 罗马尼亚、斯洛伐克、斯洛文尼亚、西班牙、瑞典、前南斯拉夫的马其顿共和国、 土耳其、大不列颠及北爱尔兰联合王国和美利坚合众国的名义提出 一项 题为 “遵守不扩散、军备限制和裁军协定和承诺”的决议草案(A/C.1/63/L.32)。
hcoc.at
At the 10th meeting, on 16 October, the representative of the United States of America, on behalf of Afghanistan, Albania, Australia, Austria, Belgium, Bosnia and Herzegovina, Bulgaria, Canada, Chile, Colombia, Croatia, Cyprus, the Czech
[...]
Republic, Denmark,
[...] Estonia, Finland, France, Georgia, Germany, Greece, Haiti, Hungary, Ireland, Israel, Italy, Japan, Latvia, Lithuania, Luxembourg, Madagascar, Monaco, the Netherlands, Norway, Palau, Poland, Portugal, Romania, Slovakia, Slovenia, Spain, Sweden, the former Yugoslav Republic of Macedonia, Turkey, the United Kingdom of Great Britain and Northern Ireland and the United States of America, introduced a draft resolution entitled [...]
“Compliance with
[...]
non-proliferation, arms limitation and disarmament agreements and commitments” (A/C.1/63/L.32).
hcoc.at
在这方面,需要探讨是否可以增 一项地 区 间 参与 计划活动的预算拨款,因为这可以使不同的多国办事处中的全国委员会进行经验交流。
unesdoc.unesco.org
In that regard, the possibility of introducing a provision for interregional Participation Programme activities should be examined, as this would allow the exchange of experience among National Commissions of different clusters.
unesdoc.unesco.org
正在始终如地落实建议采取的 一项 行 动,即“认识到武装冲突期间侵犯 妇女和女孩人权的严重程度;并确保这一认识体现于所有和平支助行动的规划和 实施中”,但在“通过对妇女和妇女组织进行正式和平进程培训等活动,确保妇 女全面参与国家和国际一级的和平协议谈判”的工作尚未取得进展。
daccess-ods.un.org
Whereas the first action recommended to “recognize the extent of the violations of the human rights of women and girls during armed conflict and ensure that awareness of these violations is a factor in planning and implementation of all peace support operations”, is being consistently implemented, efforts to ensure the “full involvement of women in negotiations of peace agreements at national and international levels, including through the provision of training for women and women’s organizations on formal peace processes” are yet to gain ground.
daccess-ods.un.org
另外,建一项地方审 核制度,即使资源有限,能够建立起草和阅读专利文 件的能力,并将它们作为一种信息来源。
iprcommission.org
In addition,
[...] establishing a local examination system, [...]
even if resource-constrained, permits the creation of capacity to draft
[...]
and read patent documents, and to use them as a source of information.
iprcommission.org
许多代表团支持制一项全球 标准,指出石榴的生产和贸易已经扩展到近东以地区, 由于许多国家对此商品越来越感兴趣,因而将有巨大的市场潜力。
codexalimentarius.org
A number of delegations supported the elaboration of a worldwide standard, noting that the production and trade of pomegranate extended beyond the Near East Region and that there would be significant market potential in view of growing interest in this commodity in many countries.
codexalimentarius.org
地一级, 尤其是“文化与发展主题平台”18 个机构间千年发展目标基金方案的实施 等业务活动业已展示了基于文化项 目 和 做法对于消除贫困的影响。
unesdoc.unesco.org
At the field level, operational activities have demonstrated the impact of culture-based projects and approaches to poverty alleviation, notably through the implementation of the [...]
18 interagency MDG-Fund
[...]
programmes under the Culture and Development Thematic Window.
unesdoc.unesco.org
例如,这里的评注似可作如下说明:(f)项——筹资安排所在地或筹资批准所在地 或债务人主要银行所在地——只在银行控制债务人的情况下才相关;(k)项——雇 员所在地——或许在雇员可能成为未来债权人的情况下才相关,但如果以下述 几点为依据就不那么重要了:对雇员的保护更多的是保护相关方权利问题,与 主要利益中心分析无关,而且《示范法》第 22 条无论如何都已处理这一问题; (e)项——适用于大部分争议的法律所属的法域,其重要性不足以成 一项 决定性因素,而且这种法域在任何情况下都有可能是一个与债务人的管 地 或 业务 实地无关 的法域,比(e)项更重要的因素反倒是债务人的管理地或业务实施 地。
daccess-ods.un.org
That commentary might suggest, for example, that (f) the location from which financing was organized or authorized or the location of the debtor’s primary bank, would only be important where the bank controlled the debtor; that (k) the location of employees, might be important where employees could be future creditors, or less important on the basis that protection of employees is more an issue of protecting the rights of interested parties, is not relevant to the COMI analysis and is, in any event addressed by article 22 of the Model Law; that (e) the jurisdiction whose law would apply to most disputes, was not sufficiently important to be a determining factor and could, in any event, be a jurisdiction unrelated to the place from which the debtor was managed or conducted its business, factors that were both considered to be more important than (e).
daccess-ods.un.org
目前从首都到地一级均 需要定 期的监督和支助考察,尤其是在确保援助水平和质量、资金输送的及时性以项 目结束和核查的有效性等方面。
daccess-ods.un.org
Regular monitoring and support
[...]
missions from the
[...] capital to the field level is needed, especially with regard to ensuring the level and quality of assistance, the timely transfer of funds, and the efficiency of project closures and verification.
daccess-ods.un.org
在少女中, 也可能有不成比例高的自引流产和害怕刑事制裁;对产科紧急信号严 地一 无所知;在各种设施中对青年人存在的臆想或实际的不敏感;或者以上 项 的 综 合。
daccess-ods.un.org
Among adolescents, there might also be a disproportionately high rate of selfinduced abortion and fear of criminal sanctions; a marked lack of awareness relating to obstetric alarm signals; perceived and actual insensitivity to youth in facilities; or a combination of the above.
daccess-ods.un.org
旨在倡导生物圈保留地和可持续发展示范领土的两项预算外项目增大了势头:作为 《高加索计划》一部分的关于高加索生物圈保留地 一项地 区 项目已开始实施。
unesdoc.unesco.org
Two extrabudgetary projects aiming at promoting biosphere reserves as model territories for sustainable development have gained momentum: the implementation of a regional project on biosphere reserves in the Caucasus, being part of the Caucasus Plan, has started.
unesdoc.unesco.org
因此,我们欢迎联合国人权事务高级专员进行的 努力,以及人权理事会在 2009 年 1 月 12 日通过一 项决议,决议除其他以外,呼吁立即停止以色列的军 事袭击,并要求以色列占领军从加沙地带撤离;要求 占领国以色列解除对加沙地带强制实行的围困,并开 放所有过境点、允许人道主义援助进入和自由行动; 敦促各方尊重国际人道主义法和人权法,并避免对平 民采取暴力行动;以及决定紧急派遣一个国际 地调 查团,调查占领国违反国际人权法和人道主义法的所 有行为。
daccess-ods.un.org
Accordingly, we welcome the efforts of the United Nations High Commissioner for Human Rights and the Human Rights Council’s adoption of a resolution on 12 January 2009, which, inter alia, calls for an immediate cessation of Israeli military attacks and demands the withdrawal of Israeli occupying forces from the Gaza Strip; demands that Israel, the occupying Power, lift the siege imposed on the Gaza Strip and open all border crossings to allow for access and the free movement of humanitarian aid; urges all parties to respect international humanitarian and human rights law and to refrain from violence against the civilian population; and decides to dispatch an urgent international fact-finding mission to investigate all violations of international human rights and humanitarian law by the occupying Power.
daccess-ods.un.org
此外,总干事认为可把 SIMDAS 作一项地区旗 舰计划,单独用一个框注将其列入 32 C/5 批准本中有关“土地与水的相互作用:促进可持续发展”的联合工作重点中(第 02114 段)。
unesdoc.unesco.org
Furthermore, the Director-General believes that SIMDAS could be included as a regional flagship programme, identified in a separate box, in document 32 C/5 Approved relating to the joint Main Line of Action “land-water interactions: towards sustainable development” (para. 02114).
unesdoc.unesco.org
现在已经拟订多种改良的干预战略,以克服 以往几项目所 指出的挑战;其中包括:没有修订技术性解决方法以配合当地的 价值观和材料,而且建议采用的各种技术的成本很高;采用技术设施(例如把水 银制造厂集一地以供 进行汞齐化)但未适当考虑地方的要求和矿业社区的当地 动态;矿业人口迅速变动,因而冲淡提高意识运动的效果。
daccess-ods.un.org
Improved intervention strategies have now been developed to overcome the challenges identified by previous generations of projects, which included: lack of adaptation of technical solutions to local values or materials, as well as high costs of proposed [...]
techniques; implementation of technical
[...]
facilities (such as centralized mercury mills for gold amalgamation) without proper consideration of local demand and local dynamics of the mining communities; and dilution of the effect of awareness-raising campaigns due to rapid changes in mining populations.
daccess-ods.un.org
二、除非根据第六十七条或第七十二条存 一项 具 有 约束力的排他性法院选 择协议,承运人或海运履约方提起的诉讼寻 一项 不 承 担赔偿责任声明的,或提 起的其他任何诉讼将剥夺一人根据第六十六条或第六十八条选择诉 地 的 权利 的,该承运人或海运履约方应在被告已选择根据第六十六条或第六十八条(两者 以适用者为准)所指定的法院的情况下,根据被告的要求撤回该诉讼,然后可以 在该法院重新提起诉讼。
daccess-ods.un.org
2. Except when there is an exclusive choice of court agreement that is binding pursuant to article 67 or 72, a carrier or a maritime performing party that institutes an action seeking a declaration of non-liability or any other action that would deprive a person of its [...]
right to select the forum pursuant to article
[...]
66 or 68 shall, at the request of the defendant, withdraw that action once the defendant has chosen a court designated pursuant to article 66 or 68, whichever is applicable, where the action may be recommenced.
daccess-ods.un.org
只有在下述情况下改变 会计政策:本组织领导机构的决议或联合国系统会计标准要求采 一项 不 同 的政策 或者这种改变将导致更加适地提出 财务报表。
fao.org
Changes in accounting policy are made only if the adoption of a different policy is required by resolution of the Governing Bodies of the Organization or by UNSAS, or if the change would result in a more appropriate presentation of the financial statements.
fao.org
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